American Civil Liberties Union of Florida Inc
Nonprofit profile at a glance
- EIN
- 590883831
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024
- Location
- Miami, FL, USA
- Phone
- 7863632704
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Alliance/Advocacy
Reported finances
- Revenue
- $3,436,554
- Expenses
- $2,381,866
- Assets
- $10,550,965
- Liabilities
- $342,661
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
21 people listed
Executive titles in this filing
- ERIC SMAW (PRESIDENT)
Highest reported compensation
- GARY SAMPLE (CFO): $222,952 total reported compensation
- BACARDI JACKSON (EXECUTIVE DI): $187,845 total reported compensation
- FATIMA CUEVAS (KEY EMPLOYEE): $173,622 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote civil liberties through communication and interaction with and between the citizens and legislators of the state of Florida
What it reported doing in 2024
Other the aclu of Florida engages in policy and advocacy work to advance the rights of floridians while blocking politician's efforts to limit the civil rights and liberties on important issues that are confronting floridians but fall outside our primary campaigns such as the following: criminal justice the aclu of Florida's criminal justice reform campaign aims to significantly reform floridas criminal justice system to reduce incarceration and racial disparities and to end discriminatory sentencing and treatment. The aclu of Florida develops evidence-based criminal justice policy goals and implements a comprehensive, multi-faceted advocacy and research plan aimed at creating a just criminal legal system in Florida. Our team conducts qualitative and quantitative research, polling, data collection and analysis to inform policymakers and the public about changes needed in floridas criminal justice system. Reproductive rights despite the fact that two-thirds of floridians support the right to abortion and voters have consistently cast their ballots to protect that right, Florida politicians passed a dangerous 6 week ban last year. It strips floridians of their right to privacy and reproductive rights, offers little to no exceptions for rape or incest, and criminalizes doctors who offer abortion care to patients after that point. This law has had devastating effects due to the myriad of barriers people must navigate to get an abortion. In order to protect floridians right to privacy and limit government interference with abortion in Florida, we will continue our direct advocacy with legislators and policymakers supported by strong issue and messaging research, data collection, and analysis. Lgbtq+ rights the lgbtq+ community in floridawho has long struggled for basic recognition of their rights, dignity, and privacyis under increased attack. Lgbtq+ people in Florida are being punished by policies that essentially ban classroom acknowledgement of their existence, prevent transgender people from using the appropriate restroom or receiving life- saving gender affirming care, seriously restrict proper pronoun use, and make it difficult for teachers to be supportive when we know that a single supportive teacher can save a queer student's life. Through policy, advocacy, and communications, we work to create a Florida free of discrimination based on sexual orientation and gender identity. This means a Florida where lgbtq+ people can live openly; where our identities, relationships, and families are respected; and where there is fair treatment on the job, in schools, housing, public places, health care, and government programs.
Operating model
- Revenue model
- Membership-supported. 63% of the money available for current operations came from membership dues.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 65
- Accountability: 100
- Sustainability: 80
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 60.3%; rating input score 60
- Program expense ratio: 80.5%; rating input score 80
- Fundraising efficiency: $44.93 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 30.7%; rating input score 85; 85th percentile among comparable filings
- Total-asset coverage ratio: 4.43; rating input score 82; 82nd percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 76; 76th percentile among comparable filings
- Officer compensation ratio: 4.7%; rating input score 55; 55th percentile among comparable filings
Growth
- Program expense growth: 3.1% per year; rating input score 100; 28th percentile among comparable filings
- Revenue growth: 3.3% per year; rating input score 100; 29th percentile among comparable filings
- Asset growth: 12.3% per year; rating input score 100; 66th percentile among comparable filings
Details
- Where the money goes: 60.3% of revenue deployed · 80.5% of spending went to programs
- Governance: 14 of 14 board members independent · 8 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $1.9M in reported program spending
- Leadership: top reported pay $223K · 21 people listed · 0 of 6 pay-setting controls reported
- Consistency: 22 of 22 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 6 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: 3 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 55/100.